As a general rule when costing an element created with a primary classification of standard...

For an element with a primary classification ofstandard earningsin Oracle Payroll Cloud, costing typically applies to theResult Elementand its"Earnings Calculated"input value (Option D). The Result Element is generated by the payroll calculation process to store the final computed earnings after applying rules, formulas, and rates. The "Earnings Calculated" input value holds the monetary amount derived from these calculations, which is then costed. Option A and Option B refer to the Base Element, which is the initial element definition, not the processed result. Option C uses "Pay Value," which is more relevant for direct payments rather than calculated earnings. Oracle documentation specifies this costing convention for standard earnings elements.